Whether printer and scanner is treated as a part of computer

ACIT, New Delhi Vs Container Corporation Of India Limited (Dated : February 27, 2009)

Deduction u/s 80IA - The deduction under section 80- IA is applicable to 'Undertaking' or 'Enterprise' and not to the Assessee'. It is true that the assessee had maintained the infrastructure facilities of rolling stock and ICD since its inception from Assessment Year 90-91 but the substantial addition to number of wagons, i.e. rolling stock and ICDs have made it new infrastructure and therefore the rolling division and 5 new ICDs which commenced its operation after 1.4.2001 would be entitled to deduction under section 80-IA.

A port does not include an inland port. A port as generally understood is a sea port, an access to sea. In common parlance and commercial world and statutorily recognized a port is associated with ships and is a place of shelter where ships may load and unload their cargo. That seems to be the reason for stating in the definition 'a port, airport, inland waterways, inland port' which distinguishes the term port from inland port. A port therefore would not include an inland port. The term "Inland Port" does not include the ICD . Had it been included in the term Inland Port, the CBDT would have not notified them as separate infrastructure facility and would have clarified that ICDs and CFSs are part & parcel of Inland Port.

Printers, scanners and other peripherals were part and parcel of computer and depreciation against such asset are allowable @ 60%. The accessories and peripherals of computers provide input processing, storage and various output devices. The output devices such as printer, scanner etc. are computer peripherals and form essential parts of PC. These output devices cannot work in isolation and also working on computer system without an output device such as printer would be futile. In view of the above, the claim of depreciation at 60% on printer, scanner and other computer peripherals is completely justified. The claim of depreciation of 60% further gets justified in view of the fact that even computer software which is installed on computer system supports the computer hardware and is eligible for depreciation at 60%.:DELHI ITAT

so does that mean wi fi modem which cannot function in isolation without a computer is also eligible for 60% depreciation???????

In a company where we do audit Wi Fi modems are charged 15% depreciation. Suppose if wi fi modems are eligible for 60% depreciation then is it possible to provide for the depreciation amount which were not provided in the previous FY ?????

 the Income tax department uses the definition of a computer (as per Information technology act in case laws) 

As per the Information Technology act 2000 - "computer" means electronic, magnetic, optical or other high-speed data processing device or system which performs logical, arithmetic and memory functions by manipulations of electronic, magnetic or optical impulses, and includes all input, output, processing, storage, computer software or communication facilities which are connected or relates to the computer in a computer system or computer network;

 The accessories and peripherals of computers provide input processing, storage and various output devices. The output devices such as printer, scanner etc. are computer peripherals and form essential parts of PC. These output devices cannot work in isolation and also working on computer system without an output device such as printer would be futile. In view of the above, the claim of depreciation at 60% on printer, scanner and other computer peripherals is completely justified. The claim of depreciation of 60% further gets justified in view of the fact that even computer software which is installed on computer system supports the computer hardware and is eligible for depreciation at 60%.

Part of computer & 60% depreciation will be provided

agree with mansha